United States Tax Law of 1862. Albany Evening Journal edition.
Albany: Weed, Parsons & Co., 1862. 8vo. 46 pp. FIRST EDITION. Original green printed wrappers. Head and tail of spine tattered, one-inch tear to front cover, minor soiling, some pencil notations on rear cover. Signature of N.R. Chapman dated August 14, 1862 on front wrapper. Item #2996
First printing of the Albany Evening Journal edition, one of the first (if not the first) announcements. The Office of the Commission of Internal Revenue was created because of the mounting public debt caused by the Civil War. This act outlines duties, levies, and licenses payable on all production (e.g., "on pins, solid head or other - five percentum ad valorum"). It also provides for the collection of taxes, ude, with interest as soon as the authority of the United States is re-established.
Rare, with only 5 copies located by OCLC (NY State Library, Michigan, Rochester, Miami and Harvard).
Price: $2,500.00